United the richest again
Manchester United have again topped the rich list of football clubs based on last season's income.
The list, produced by accountants Deloitte, revealed that United's income was £167.83m last term, well ahead of nearest rivals Juventus.
Juventus earned £145.75m, while crisis club Leeds are surprisingly 16th on the list after earning £61.41m.
Leeds' presence is down to income, despite shares being suspended and reported debts of around £100m.
They dropped down from 11th place on the last list and the Premiership has a strong presence elsewhere.
Arsenal, who have finally confirmed plans to move to a new stadium based at Ashburton Grove to boost revenue, were named as the seventh richest club.
And they have now secured funding for the 60,000-seater stadium, which they expect to be open for the 2006/07 season.
Arsenal raised £260m for the Ashburton Grove project via a senior loan facility from a stadium facilities banking group, and added £97m themselves through Granada, Nike and sale of land
They earned £99.87m last season, with Liverpool a place behind with an income of £99.74m.
Liverpool are also in the process of putting plans together to move from Anfield to a 60,000-seater stadium in Stanley Park, near to their current home to increase their income.
They have applied for planning permission for the £80m stadium and - like Arsenal - want to make up ground lost to Manchester United financially and increase income by having a greater capacity.
Officials at both clubs are concerned at their ground capacity at both Highbury and Anfield being so far below United's 67,000-plus at Old Trafford.
Newcastle United were ninth on the list with an income of £92.73m, while Chelsea, now backed by the financial muscle of billionaire Roman Abramovich, are a place behind with £89.32m.
Tottenham make the list in 15th (£63.81m), while Scottish Premier League champions-elect Celtic earned £58.07m.
Champions League winners AC Milan were the third richest club with an income of £133.66m.
And Real Madrid, complete with England captain David Beckham, are fourth after earning £128.5m.
Manchester United also come out on top in comparison against the biggest sporting franchises in the United States, where the New York Yankees head the list with an income equivalent of £162.7m.
FOOTBALL'S INCOME RICH LIST
1. Manchester United £167,83m
2. Juventus £145.75m
3. AC Milan £133.66m
4. Real Madrid £128.5m
5. Bayern Munich £108.6m
6. Inter Milan £108.4m
7. Arsenal £99.87m
8. Liverpool £99.74m
9. Newcastle United £92.73m
10. Chelsea £89.32m
11. AS Roma £88.39m
12. Borussia Dortmund £82.78m
13. Barcelona £82.38m
14. Schalke 04 £79.17m
15. Tottenham Hotspur £63.81m
16. Leeds United £61.41m
17. Lazio £59.34m
18. Celtic £58.07m
19. Olympique Lyonnais £56.27m
20, Valencia £53.73m
http://news.bbc.co.uk/sport2/hi/football/3526851.stm